In the near luxury sedan category, Lexus is one of the few manufacturers that has two distinct offerings. There is the IS, a highly competent, energetic sports sedan that can go head-to-head with the best of the European status symbols, and its alter ego, the ES, a sedan that leans more toward quiet relaxed comfort while coddling driver and passengers in luxury surroundings.

Now, don't get me wrong, the new for 2007 Lexus ES350 has wonderfully accurate steering, good handling, and plenty of power to blast out onto a crowded interstate highway. It just does it in a more dignified manner without all the chest thumping machismo that is associated with some of today's sport sedans.

Smooth, graceful, classy, plenty of power and performance if you want it, not to mention the Lexus reputation for bulletproof reliability. On top of all that, you get styling that no one will ever have to make excuses for. What more could you ask for in a mid sized premium sedan?

Lexus likes to compare this new ES350 to their original LS400 flagship that launched the Lexus brand to stardom back in the early nineties. When the LS400 came out, it quickly became the standard by which other luxury cars would be judged. According to Lexus, this new ES350 is faster, more powerful and quieter than that original LS400 luxury sedan.

Lexus told us that this Ultra Luxury package offers a step up for current ES owners who want more luxury without going all out for the $60,000 plus top-of-the-line LS.